2000 Minnesota Statutes

     355.297 Current employer-employee contribution.  

    Subdivision 1.  With respect to services performed after 
 the effective date of the agreement or modification, each 
 political subdivision shall be obligated to pay employer 
 contributions with respect to wages earned by public employees 
 included in the agreement or modification in an amount equal to 
 the employer tax which would be imposed by the federal 
 contributions act if the services covered by the agreement or 
 modification constituted employment within the meaning of the 
 act.  This amount shall be paid directly by the political 
 subdivision.  Contributions so made shall be paid into the 
 contribution fund provided for in the Enabling Act.  

    Subd. 2.  With respect to services performed after the 
 effective date of the agreement or modification, each public 
 employee included in the agreement or modification shall pay 
 contributions with respect to wages and the same will be 
 deducted from the employee's wages as and when paid in an amount 
 equal to the employee tax which would be imposed by the Federal 
 Insurance Contributions Act if the services covered by the 
 agreement or modification constituted employment within the 
 meaning of that act.  Contributions so made shall be paid into 
 the contributions fund provided for in the Enabling Act in 
 partial discharge of the liability of the state and each 
 political subdivision in respect thereto.  Failure to deduct 
 such contribution shall not relieve the political subdivision 
 from liability therefor.  

    HIST: 1967 c 687 s 17; 1986 c 444